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Gross receipts derived from sales of electricity are subject to the 7.00% combined general rate of sales and use tax and are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.
Retail sales, as well as the use, storage or consumption of electricity, fuel and piped natural gas sold to a manufacturer are exempt from sales and use tax for use in a manufacturing operation.
If you lose your document, you can print another through the Department of Revenues website. Search for form E-595 E, and you are soon ready to fill out a new one for your next resale purchase.
Some goods are exempt from sales tax under North Carolina law. Examples include most non-prepared food items, food stamps, and medical supplies. We recommend businesses review the laws and rules put forth by the NCDOR to stay up to date on which goods are taxable and which are exempt, and under what conditions.
Food is exempt from the State portion of sales tax (4.75%) but local sales taxes (Articles 39, 40 and 42) do apply to food to make up a 2% sales tax on food. The Article 43 (half-cent Transit Tax) and Article 46 (quarter-cent county sales tax) do not apply to food.
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For information on exemption certificate procedures and exemption number requirements in North Carolina, see Section 52 of the Sales and Use Tax Technical Bulletins which can be found on the Departments website at .dornc.com, or you may contact the Taxpayer Assistance and Collection Center at 1-877-252-3052 (toll
Some customers are exempt from paying sales tax under North Carolina law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
North Carolina does apply sales tax to shipping costs. The rule of thumb is that if what youre selling is subject to tax, then the shipping charges are also subject to tax.

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